Tax & Statutory Compliance Calendar for July 2022
|S. No.||Statue/ Law||Purpose of Tax Compliance||Statutory Due Date||Statutory Compliance Period||Statutory Compliance Details|
|1||Labour Law||Provident fund / ESI||15-Jul-22||Jun-22||Timeline/Due date for payment of Provident fund and ESI contribution for the previous month.|
|2||Company Law||Form 11||15-Jul-22||F.Y. 2021-22||Form-11 is an annual return to be filed all Limited Liability Partnership Firms.|
|3||Goods and Services Tax Act||GSTR -1||11-Jul-22||Jun-22||“1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”.
|4||Goods and Services Tax Act||GSTR -7 TDS return under GST||10-Jul-22||Jun-22||GSTR-7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.|
|5||Goods and Services Tax Act||GSTR- 8 TCS return under GST||10-Jul-22||Jun-22||GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.|
|6||Goods and Services Tax Act||GSTR – 3B||20-Jul-22||Jun-22||1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP.
|7||Goods and Services Tax Act||GSTR-1-QRMP||13-Jul-22||Jun-22||GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP.|
|8||Goods and Services Tax Act||GSTR -6||13-Jul-22||Jun-22||Timeline/Due date for filing return by Input Service Distributors.|
|9||Goods and Services Tax Act||GSTR – 3B||22-Jul-22||April to June 22||*Timeline/Due date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.|
|10||Goods and Services Tax Act||GSTR -5||20-Jul-22||Jun-22||GSTR-5 to be filed by Non-Resident Taxable Person for the previous month.|
|11||Goods and Services Tax Act||GSTR-5A||20-Jul-22||Jun-22||GSTR-5A to be filed by OIDAR Service Providers for the previous month.|
|12||Goods and Services Tax Act||GSTR-4||28-Jul-22||Apr-June 22||GSTR-4 is annual return filed by a registered person opting for a composition scheme. The due date was extended from 30.06.2022 to 28.07.2022 by the 47th GST Council meeting.|
|13||Goods and Services Tax Act||GSTR – 3B||24-Jul-22||April to June 22||**Timeline/Due date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.|
|14||Goods and Services Tax Act||GST CMP-08||31-Jul-22||Apr-June, 22||Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for composition levy. Extended by 47th GST Council meeting.|
|15||Income Tax||TDS Challan cum Statement||30-Jul-22||Jun-22||Timeline/Due date for furnishing of challan-cum-statement in respect of Tax Deducted at Source U/S 194-IA, 194-IB, 194-IM, in the month of June 2022.|
|16||Income Tax||TCS Certificate||30-Jul-22||Apr-June, 22||Quarterly tax collected at source certificate in respect of tax collected by any person for the quarter ending June 30, 2022.|
|17||Income Tax||Non-deduction of Tax Deducted at Source by banking Company||31-Jul-22||Apr-June, 22||Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2022.|
Tax Deducted at Source (TDS) Return
|31-Jul-22||Apr-June, 22||Quarterly statement of deduction of tax at source deposited for the quarter ending June 30, 2022.|
|19||Income Tax||Income Tax Return||31-Jul-22||Financial Year 2021-22||“Return of income for the Financial Year 2021-22 for all assesses other than:
|20||Income Tax||Tax collected at source Return||15-Jul-22||Apr-June, 22||Quarterly statement of tax collected at source deposited for the quarter ending 30 June 2022.|
|21||Income Tax||Tax Deducted at Source (TDS) Certificate||15-Jul-22||May-22||Due date for issue of Tax Deducted at Source Certificate for tax deducted U/s 194-IA, 194-IB, and 194M in the month of April 2022.|
|22||Income Tax||15CC||15-Jul-22||Apr-June, 22||Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June 2022.|
|23||Income Tax||Form 3BB||15-Jul-22||Jun-22||Timeline/Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June 2022.|
|24||Income Tax||Tax Deducted at Source (TDS) Liability Deposit||7-Jul-22||Apr-June 2022||Timeline/Due date for deposit of Tax Deducted at Source when Assessing Officer has permitted quarterly deposit of Tax Deducted at Source U/s 192, 194A, 194D or 194H.|
|25||Income Tax||Tax Deducted at Source / Tax collected at source liability deposit||7-Jul-22||Jun-22||Timeline/Due date of depositing Tax Deducted at Source / Tax collected at source liabilities under Income Tax Act, 1961 for the previous month.|
*Note 1: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 1 Group (Chhattisgarh, Karnataka, Goa, Kerala, Tamil Nadu, Madhya Pradesh, Gujarat, Maharashtra, Telangana, Andhra Pradesh, Puducherry, Andaman, Nicobar Islands, Daman & Diu, and Dadra & Nagar Haveli, Lakshadweep).
**Note 2: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Meghalaya, Assam, West Bengal, Manipur, Mizoram, Tripura, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).
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